桌椅
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9403200082 | 85.0% | CN | US | Official Doc |
| 9403999040 | 85.0% | CN | US | Official Doc |
| 9403100040 | 85.0% | CN | US | Official Doc |
| 9403308090 | 35.0% | CN | US | Official Doc |
| 9403200082 | 85.0% | CN | US | Official Doc |
AI Analysis
🪑 Chairs & Tables (Office & Furniture)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: Do You Really Know "Chairs & Tables"?
In international trade, "Chairs & Tables" are broadly classified under Chapter 94 (Furniture; Bedding, Mattresses, Mattress Supports, Cushions and Similar Padded Furnishings). However, the specific HS Code depends heavily on Material, Function (Office vs. Household), and Component Status (Complete vs. Parts).
⚠️ Key Distinction Points:
- Material Matters: Metal/Steel vs. Wood determines the primary classification branch. - Function Matters: "Office" classification (9403.10) differs from "Other" (9403.30 or 9403.20/99). - Completeness Matters: A "Frame" (9403.20) is often treated differently than a "Complete Table" (9403.10/30) or "Parts" (9403.99).
📦 II. HS Code Classification Details (2026 Latest Tariff Reference)
Based on the provided data, here are the four possible classifications for "Chairs & Tables," along with their logic and tax implications.
| HS Code | Product Description | Classification Logic | Total Tax Rate (China Origin to US) |
|---|---|---|---|
| 9403.20.00.82 | Metal/Furniture Frames | Classified as furniture components. Suitable for table frames, shelves, or similar structural devices. Material inferred as Metal or Wood. | 85.0% |
| 9403.99.90.40 | Furniture Parts (Others) | Classified as furniture parts/pieces. Form matches generic furniture parts. Material inferred as Metal. Fits "Other" categories. | 85.0% |
| 9403.10.00.40 | Office Desks/Tables | Classified as Office Furniture. Function matches "Office." Material inferred as Metal or Wood. | 85.0% |
| 9403.30.80.90 | Office Wood Furniture | Classified as Other Office Wooden Furniture. Function matches "Office." Material is Wood (non-premium/named timber). | 35.0% |
🔍 Critical Note:
- Metal/General Parts: If the item is a metal frame, a generic part, or an office desk made of mixed materials (where metal is dominant or unspecified), the tariff skyrockets to 85%. - Wooden Office Furniture: If the item is clearly wooden and designated for office use, the tariff drops significantly to 35%. - Do NOT misclassify: A wooden office desk classified as "Metal Part" (9403.99.90.40) will face 85% tax instead of 35%.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policies)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: Ongoing (Based on 122 Clause & Section 301/IEEPA rules)
🎯 1. 9403.20.00.82 (Metal/Furniture Frames) & 9403.99.90.40 (Parts) & 9403.10.00.40 (Office Desk)
Total Tax Rate: 85.0%
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Most free items in Ch94 have 0% MFN base) |
| Section 301 Surcharge | +25.0% (Standard USITC penalty for Chinese goods) |
| 122 Clause Surcharge | +10% (Specific to Steel, Aluminum, and Copper products) |
| Section 232 / IEEPA Surcharge | +50.0% (For Steel, Aluminum, and Copper products under specific trade acts) |
| Total Effective Rate | 85.0% |
| De Minimis Exemption? | ❌ NOT ELIGIBLE (High tariff items are blocked from de minimis entry) |
| Legal Basis Path | USITC:9403.xx.xx.xx → FOOTNOTE:232/301 → IEEPA:9903.01.25 (Steel/Alu) |
📌 Explanation:
- The 85% rate is a punitive combination of base duties (0%) + Section 301 (25%) + Trade Act surcharges (10% + 50%). - This high rate typically applies to metallic furniture, furniture frames, and parts made of steel/aluminum. - Warning: Even if it's a "wooden" frame, if the customs classifier interprets it as a "structural component" under 9403.20 without clear wood classification, it may still face high scrutiny. However, the 85% is explicitly linked to Steel/Aluminum surcharges in the data.
🎯 2. 9403.30.80.90 (Office Wood Furniture)
Total Tax Rate: 35.0%
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| 122 Clause Surcharge | +10% (Applied here likely due to specific tariff subheading rules or mixed assessment) |
| Section 232 / IEEPA Surcharge | 0% (Does NOT apply to Wood) |
| Total Effective Rate | 35.0% |
| De Minimis Exemption? | ❌ NOT ELIGIBLE (Generally, goods over $800 or subject to high surcharges are scrutinized; however, 35% is still significantly lower than 85%) |
| Legal Basis Path | USITC:9403.30.80.90 → FOOTNOTE:301 → IEEPA:9903.01.24 |
📌 Explanation:
- Wood furniture is exempt from the heavy Section 232 steel/aluminum tariffs. - It still suffers from Section 301 (25%) and potentially 122 Clause (10%) adjustments, totaling 35%. - Opportunity: If you can accurately classify your product as Office Wooden Furniture, you save 50% in taxes compared to metal/parts classifications.
🛠️ IV. Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Preparation Checklist (Essential Documents)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify Material (Wood vs. Metal), Function (Office vs. Household), and Structure (Complete vs. Frame). |
| ✅ Material Composition Report | ✔️ | Critical for distinguishing between 9403.10 (Office) and 9403.20 (Frame/Part). |
| ✅ Product Photos | ✔️ | Clear images of joints, materials, and labels. Show if it's a "frame" or a "complete table." |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Wooden Office Desk" or "Metal Table Frame" to prevent arbitrary classification. |
| ✅ Packing List | ✔️ | Show if shipped assembled or disassembled (knocked-down). |
✅ 2. Declaration Tips (Key Strategies)
🔥 "Material First, Function Second, Frame vs. Part!"
| Scenario | Correct Classification | Incorrect Classification | Consequence |
|---|---|---|---|
| Wooden Office Desk | 9403.30.80.90 (35%) |
9403.10.00.40 (85%) |
Huge Overpayment! Wood furniture is cheaper to tax. |
| Metal Table Frame | 9403.20.00.82 (85%) |
9403.30.80.90 (35%) |
Under-declaration Risk! Cannot call metal a "wooden furniture part." |
| Office Chair (Complete) | 9403.10.00.40 (85%) |
9403.99.90.40 (85%) |
Same rate, but wrong code may cause delays. |
| Disassembled Table | 9403.10 (if office) |
9403.20 (if seen as parts) |
If disassembled but clearly a complete unit, declare as Complete. |
✅ 3. Special Considerations
| Situation | Recommendation |
|---|---|
| Mixed Materials | If a table has a wooden top and metal legs, classify based on the essential character. If wood is the main value/component, argue for 9403.30 (35%). If metal frame dominates, expect 85%. |
| OEM Custom Furniture | Provide client specs. If designed for specific office use, emphasize "Office" in the description to target 9403.10 or 9403.30. |
| "Part" vs. "Complete" | A "table frame" (9403.20) is often taxed at the same high rate (85%) as office metal desks. There is no tax benefit to classifying a metal table as a "part" if it's the primary structural component. |
| De Minimis (Section 321) | ⚠️ High Risk: Due to the high tariffs (35%-85%), US Customs may reject de minimis clearance for these items, even if under $800. Plan for formal entry. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9403.30.80.90 (Wood) / 9403.10 (Office) |
35% (Wood) / 85% (Metal/Part) | None (General) | Highest Cost Market. Avoid metal/parts if possible. |
| 🇨🇳 China | 9403.30 / 9403.10 |
0% - 5% | CCC (if applicable) | No surcharges. |
| 🇪🇺 EU | 9403.30 / 9403.10 |
0% - 4% | CE (if electronic/office equipment) | Generally low tariffs, no trade war surcharges. |
| 🇨🇦 Canada | 9403.30 / 9403.10 |
0% - 5% | None | Preferential rates via CUSMA. |
| 🇯🇵 Japan | 9403.30 / 9403.10 |
0% - 6% | PSE (if applicable) | No surcharges. |
📌 Conclusion:
- USA is the most expensive market for furniture due to Section 301 and 122/232 surcharges. - Wooden Office Furniture is the most strategic classification (35% vs. 85%). - Metal Frames and Parts are the least strategic (85%).
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Classifying a Metal Office Desk as 9403.30.80.90 (Wood)
👉 Result: Customs audit, retroactive tax + penalties. Never lie about material.
❌ Error 2: Declaring a Complete Table as "Furniture Parts" (9403.99) to avoid "Office" classification
👉 Result: No tax benefit. Both 9403.99 and 9403.20 carry 85% for metal/steel. You gain nothing but potential delays.
❌ Error 3: Ignoring the 122 Clause
👉 Result: Assuming 25% tax for metal products. If it's steel/aluminum, it's 25% + 10% + 50% = 85%.
✅ Correct Declaration Example:
"Wooden Office Desk, Model XYZ, Dimensions 120x60cm, Finished Wood Top, Metal Legs, Assembled."
🎯 Target:9403.30.80.90(35%) - Argue that the wooden top defines the essential character.
🎯 VII. Conclusion: Professional Classification Saves Money!
🎯 Key Takeaways:
🔹 "Wood wins: 35% tax. Metal loses: 85% tax."
🔹 "Part vs. Complete: No difference for Metal (both 85%)."
🔹 "Always declare Material accurately. Misclassification leads to penalties."
📌 Pro Tip:
If your product is mixed material (e.g., Wood top, Metal frame), provide a detailed bill of materials and cost breakdown to customs brokers. You may argue for the lower 35% rate if the wood constitutes the majority of the value or essential character.
📣 Immediate Action:
📞 Contact a Licensed Customs Broker to file a Pre-Ruling if your product is mixed-material.
📝 Ensure your Invoice explicitly states "Wooden Office Furniture" if applicable.
🚀 Optimize your supply chain to avoid pure metal furniture if targeting the US market.
✨ Professional Clearance Starts with Precise Classification!
💼 Every 50% Tax Difference is Pure Profit Lost!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.